On 25 July 2007, the Ministry of Finance clarified the issue of whether or not taxpayers should be granted access to the documents reviewed as part of a tax audit. The Ministry has concluded that, by virtue of Arts. 93 and 101 of the Tax Code, which set out the procedures for the collection and examination of documents for tax audit purposes, taxpayers must have access to such documents during regular and additional tax audits.
Amendment introduces important changes to T…